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责任会计是五十年代就在西方企业发展起来的。所谓责任会计,是指在企业内部建立若干个责任中心,并对它们负责的经济活动进行规划和控制的会计核算。它是分权管理的产物。单船经济核算制是六十年代在我国水运企业出现的。所谓单船经济核算制,是指在厂长(经理)的领导下,以船舶为责任单位,对它们的实绩进行考核和评价的会计核算制度。
Responsible accounting was developed in the 1950s in Western companies. The so-called accountability of accounting, refers to the establishment of a number of responsibility centers within the enterprise, and the economic activities in which they are responsible for the planning and control of accounting. It is the product of decentralized management. Single-ship economic accounting system in the sixties appeared in China’s water transport enterprises. The so-called single-ship economic accounting system, under the leadership of the director (manager), the ship as the responsible unit, their performance appraisal and evaluation of the accounting system.